基于能力架构的会计人才培养目标研究

Study of the Accounting Personnel Training Objective Based on the Competency Framework

区分人才类型与层次的基本标志是能力架构的差异。在对会计人才基本素质、差异化素质及能力架构分析的基础上,以崭新的视角重新定位会计人才的培养目标,克服当前会计人才培养目标定位上的弊端。

The basic distinguishing sign between talents＇ types and levels is the competency framework＇s difference.Based on the analysis of the accounting personnel＇s basic qualities,differential qualities and competency framework,the objectives of accounting personnel training have been re-located from a new perspective,which will remove the drawbacks of the current one.